Michele Berman Golkow is experienced in advising tax-exempt clients, including several universities, about employee benefits issues. Michele assists clients in revising their employee benefits programs when the clients' tax status changes from for-profit to nonprofit. She is knowledgeable about issues affecting 403(b) plans, 457(b) plans, and the restrictions of Section 457(f) of the Internal Revenue Code. She also counsels clients about their church plans and assists in attaining determinations of church plan status from the IRS and the U.S. Department of Labor.
Michele advises clients regarding qualified and nonqualified employee retirement benefits programs, with a concentration on qualified plan issues. She works on the design, drafting, and IRS submission of qualified defined contribution and defined benefit plans. She also advises clients on new legislation, regulations, and rulings affecting qualified plans.
American Bar Association
Pennsylvania Bar Association
"Employee Benefits and Executive Compensation Symposium for New Jersey Employers," Ballard Spahr seminar, October 7, 2009
"Higher Education Symposium Hot Topics for Fiduciaries," Ballard Spahr seminar, April 1, 2009
"How to Comply with the Final 403(b) Regulations," Ballard Spahr webinar, March 19, 2008
"Current Retirement and Welfare Plan Issues," Ballard Spahr webinar, November 17, 2005
Board Memberships & Community Service
Jewish Family and Children's Service of Southern New Jersey, past President
Temple Beth Sholom, Cherry Hill, New Jersey, immediate past President
University of Pennsylvania Law School (J.D. 1988)
University of Maryland (B.A. 1985, magna cum laude)